Legal Opinion
In re the Appraisal Under the Transfer Tax Acts of the Property of Rudolph
New York Surrogate's Court
Decided November 15, 1915PublishedCited by 3 opinions
Appeal by an executrix from the imposition of a transfer tax.
1Opinion of the Court
Retcham, S.
The executrix appeals from the imposition of a transfer tax upon a transfer to her personally of a savings bank deposit.
*324The sole question is, whether in the lifetime of the decedent she created an irrevocable trust in the deposit for the benefit of the appellant.
The fund in question was deposited in a bank account in the name of the decedent in trust for the appellant; at a time not stated. The money deposited must be assumed to have belonged to the decedent at the time of the deposit. The 'book representing the account, and containing the statement that the same was in the name of…
2Cases cited6 opinions
- In Re the Accounting of TottenNew York Court of Appeals · 1904
- Stockert v. Dry Dock Savings InstitutionAppellate Division of the Supreme Court of the State of New York · 1913
- In re the Appraisal of Estate of PierceAppellate Division of the Supreme Court of the State of New York · 1909
- In re the Estate of ReedNew York Surrogate's Court · 1915
- In re the Judicial Settlement of the Account of DavisAppellate Division of the Supreme Court of the State of New York · 1907
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- In re PetersenNew York Surrogate's Court · 1929
- In re the Estate of SmithNew York Surrogate's Court · 1941
- In re the Estate of WilleNew York Surrogate's Court · 1920